FORMAT Total Debtors Account

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					     FORMAT – Total Debtors Account


     Dr.                                                                                   Cr.

           Particulars               Amount ($)               Particulars             Amount($)
Balance b/d (opening balance of                   Cash received from Debtors

debtors)                                          Bills receivable received

Bills receivable dishonored                       Sales returns

Cash refunded to debtors                          Discount allowed

Credit sales (if given) – if not                  Bad debts

given then the balancing figure is                Balance c/d (Closing balance of

Credit sales                                      Debtors either given or balance

                                                  figure)




                                         Accounting Format downloaded from www.dineshbakshi.com

				
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